+Article 17 2.

Article 17 2.

Third-country audit entities registered in accordance with Article 45 shall be clearly indicated in the register as such and not as audit firms.

The register shall indicate whether third-country audit entities as referred to in the first subparagraph are registered for carrying out the statutory audit, the assurance of sustainability reporting, or both.

1. Prezentare generală

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1.1 Referințe

1.2 Cerințe identificate

1.3 Standarde asociate

2. Cerințe identificate

Cerințe

3. Standarde asociate

Standarde